OECD real estate transparency rules are expanding global tax visibility into offshore real estate. On 4 Dec 2025, the OECD confirmed that 26 jurisdictions intend to implement a new framework for the automatic exchange of “readily available” information on immovable property (real estate).
What the OECD launched (in plain business terms)
- A new exchange mechanism called the IPI MCAA (Multilateral Competent Authority Agreement for Immovable Property).
- It extends automatic reporting beyond financial accounts/crypto to cover:
- Ownership details
- Property value
- Transaction history
- Rental income
- The OECD stated first exchanges are expected to begin in 2029.
Why this targets cross-border ownership
Tax authorities have historically had limited visibility over foreign-held real estate. The OECD framework is designed to close that gap by enabling routine, structured data exchange using information already held by authorities (“readily available”).
What this means for HNWIs holding property abroad
1) “Offshore property opacity” is shrinking
If you own property outside your tax residence—personally or through entities—expect more automatic cross-border matching against:
- declared income
- declared assets
- declared beneficial ownership
2) Corporate and nominee structures face higher scrutiny
The direction of travel is clear: authorities are prioritizing beneficial ownership transparency and usable data, not just formal title records.
3) The risk is not only tax
For HNWIs, the exposure is broader:
- banking and onboarding friction (KYC/EDD)
- reputational risk
- delays in global mobility applications where source-of-funds and asset trails are reviewed
How Globalia (partner of Globevisa Group) helps
Globalia supports HNWIs by aligning mobility planning with asset transparency readiness:
- Portfolio review: cross-border property + holding structures + residency exposure
- Compliance pack: source-of-wealth narrative + supporting evidence aligned to due diligence standards
- Risk controls: beneficial ownership clarity, documentation governance, and bankability positioning
- Mobility execution: selecting residency/citizenship routes that fit your asset profile and compliance posture